On 9/7/2026 at 9:18 AM, motdaeng said:

the key question is: does the tax exemption also protect the donor, or does it apply only to the recipient of the gift?

This has been covered many times and I’m not sure why there’s any doubt now on the matter.

Yes, it will protect the donor/ giver.

No, the gifting won’t result in any potential Thai tax being payable for the giver, regardless of the source/ composition of funds gifted. Gift income is exempt from taxation within the thresholds (10m and 20m thb p/a)

First of all, if the gift recipient remits the funds to Thailand themselves, there’s zero doubt they are the only one subject to any possible assessability.

If the gift giver remits, but directly to the recipients Thai account, this is also very unlikely to be considered a remittance by the giver, and based on legal advice received and shared, in previous threads on this topic-  it’s a safe strategy.

Putting that aside, now think about this for a minute.

The sum “remitted” is only subject to potential assessability and taxation for a single individual.

Otherwise, what you’re suggesting is a single inbound transfer can be taxed twice , from 2 separate individuals.

TRD can’t tax the same “income” twice for 2 separate people.

Let me add some more to this. If the sum is over 10 or 20M THB, the recipient can then choose to:

1- pay a flat rate of 5% tax OR

2- add it to their PIT return

At this point the recipient needs to submit a PIT return. If received gift is below the thresholds, exempt and no need to submit a return at all ( unless other income).

Again, their ( recipients) PIT return, nothing to do with the giver. Gift income is exempt from taxation within the thresholds.

2 hours ago, anrcaccount said:

This has been covered many times and I’m not sure why there’s any doubt now on the matter.

'Cause there's nothing out there, from TRD or tax firms, that's definitive on this matter. I'd love to be proven wrong, however...

2 hours ago, anrcaccount said:

If the gift giver remits, but directly to the recipients Thai account, this is also very unlikely to be considered a remittance by the giver

Remitted assessable income doesn't change its flavor based on the intent of the remittance. If you remit assessable income to the builder of your condo; to your favorite soi dog charity; to your wife; to your girlfriend -- it's still remitted assessable income for tax purposes. Again, I'd love to be proven wrong on this -- but from legitimate sources, not from hearsay.

On 8/16/2026 at 9:17 AM, MIke B Bad said:

I've taken the approach of ignoring this until someone says my visa extension is tied to a tax return.

Exactly.

I have a Thai pink ID card, which I understand incorporates the TRD tax number.

The TRD has not contacted me in the 5 years I have had it.

I have done two yearly retirement extensions without a word being said by an IO about tax ID or a tax return.

If the TRD and Immigration are co-ordinating, they are taking their time about executing.

40 minutes ago, JimGant said:

'Cause there's nothing out there, from TRD or tax firms, that's definitive on this matter. I'd love to be proven wrong, however...

Hard to get anything truly definitive here as I'm sure you're well aware. Put it this way, never heard of a single instance of a gift 'donor/giver' paying any tax in Thailand.

40 minutes ago, JimGant said:

Remitted assessable income doesn't change its flavor based on the intent of the remittance. If you remit assessable income to the builder of your condo; to your favorite soi dog charity; to your wife; to your girlfriend -- it's still remitted assessable income for tax purposes. Again, I'd love to be proven wrong on this -- but from legitimate sources, not from hearsay.

Here - https://aseannow.com/topic/1343988-gifting-the-spouse/

A poster shared clear Thai legal / accounting advice received that stated:

"my legal and tax accountant advice was that the funds with a supporting contract  were to originate from my accountant outside Thailand and be received by the donee’s Thai account, thus I had no tax liability as I did not receive the funds and the donee had no liability as it was proven to be a gift.

 

I did not investigate the gifting outside Thailand as the donee does not have an independent overseas account."

Also, I've never heard of a single instance of anyone being taxed on a remittance to a third party to buy something ( a condo, a villa, a car, as examples) . Imagine the absolute chaos this would cause to the property markets if that was actually happening, I can assure you that currently , it is not happening. It would be big news, if happening in reality.

If it wasn't remitted to your account, or earned by you in Thailand, how can you be assessed, let alone be liable for any tax for it?

On 8/5/2026 at 3:49 PM, Sir Dude said:

It's all about what is defined as "income" and what isn't. Wise tax advisors have mentioned that you need multiple bank accounts that keep the two apart as if you mix them up, then you are toast.

If you have detailed monthly statements that identify the source of all income (brokerage accounts are good on this).... there should be no need for isolation of funds into separate accounts. Simple accounting basics can separate income streams into assessable and non-assessable buckets for each account. Instead of the account balance being a single sum it becomes two. IF TRD fully accepts using the FIFO method to classify withdrawals.... there should be no assessable remittances until pre2024 balance is depleted. After that, assessability of amounts remitted would be pro-rated using the two account bucket balances referred to earlier.

On 8/10/2026 at 9:06 PM, Ricohoc said:

Whichever way I bring it in, it remains in cash. It has not been deposited in any Thai bank in at least 5 years.

That fact alone will raise a red flag if an interested party stumbled upon it.

2 minutes ago, gamb00ler said:

That fact alone will raise a red flag if an interested party stumbled upon it.

Matters not. I don't owe anything in any year.

57 minutes ago, anrcaccount said:

Put it this way, never heard of a single instance of a gift 'donor/giver' paying any tax in Thailand.

Unless your close social circle includes a few Thai tax residents who move around sums that would attract attention.... I wouldn't say that silence on the matter is reassuring.

6 minutes ago, Ricohoc said:

Matters not. I don't owe anything in any year.

You don't find the functions provided by banks to be convenient?

8 minutes ago, gamb00ler said:

You don't find the functions provided by banks to be convenient?

Convenient until the day they decide on short notice to freeze then close your account because you cannot produce the insane amount of recurring documentation they're increasingly requiring as if everyone was a potential crook in disguise.

2 hours ago, gamb00ler said:

You don't find the functions provided by banks to be convenient?

Thailand banks make things inconvenient. I don't trust Thailand banks anymore.

I only keep money in accounts to meet the visa requirements. When I move back to a marriage visa next year, I will reduce my banking footprint even more in 2027.

On 9/2/2026 at 10:55 AM, KhunLA said:

Don't know about others, but I bring my company pension in via ATM, not as tax avoidance, but simply the easiest and least expensive, best exchange rate, way to do.

If ever filed / taxed, that pittance of a pension, is less than tax deduction we could claim. My Soc. Sec. (govt retirement fund) falls under the DTA, and tax exempt. Use the SS for my retirement extension, as exceeds the 65k monthly requirement.

Edited yesterday at 12:44 AM1 day by KhunLA

16 hours ago, anrcaccount said:

No, the gifting won’t result in any potential Thai tax being payable for the giver, regardless of the source/ composition of funds gifted. Gift income is exempt from taxation within the thresholds (10m and 20m thb p/a)

.....

Again, their ( recipients) PIT return, nothing to do with the giver. Gift income is exempt from taxation within the thresholds.

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under the 2024 thai tax rules, if you are a thai tax resident, taxable foreign-sourced money remitted to thailand is generally taxable, subject to specific exceptions such as DTA exemptions, pre-2024 savings, LTR visa, etc. ... (no mention of gift's remitted are tax free ... ?)

so are you claiming that a tax-resident thai or foreigner can simply transfer taxable money from his foreign account directly to his legally married wife as a “genuine gift” and thereby avoid the tax? if yes, where is the legal basis or official TRD guidance for that?

the fact that the wife receive the gift tax-free within the 10m/20m thb thresholds is not the question.

the question is whether the tax resident making the transfer (remitted from foreign bank account) is exempt from income tax on the underlying taxable money ...

Edited yesterday at 01:40 AM1 day by motdaeng

25 minutes ago, motdaeng said:

under the 2024 thai tax rules, if you are a thai tax resident, taxable foreign-sourced money remitted to thailand is generally taxable, subject to specific exceptions such as DTA exemptions, pre-2024 savings, LTR visa, etc. ... (no mention of gift's remitted are tax free ... ?)

so are you claiming that a tax-resident thai or foreigner can simply transfer taxable money from his foreign account directly to his legally married wife as a “genuine gift” and thereby avoid the tax? if yes, where is the legal basis or official TRD guidance for that?

the fact that the wife receive the gift tax-free within the 10m/20m thb thresholds is not the question.

the question is whether the tax resident making the transfer (remitted from foreign bank account) is exempt from income tax on the underlying taxable money ...

Yes, that's exactly the case, based on the professional advice received and reported by other members. See the thread I shared. I also personally know several people who have received and acted on gift advice received by established Thai law /accounting firms. The legal basis is the Thai gift law.

Based on professional advice received/shared by others- it's possible, with the 'right structure' to have no Thai tax obligation for either the giver of the gift, or the recipient.

Gift tax is only assessed on the recipient.

The giver need not declare anything, has no liability as they did not receive the funds, and the receiver has no tax liability as the funds received were a gift, assuming under the thresholds.

As I said and I'll say it again, how can a single inbound foreign transfer be taxed twice, for two different parties? Think about it, it doesn't make any sense.

⁸

2 hours ago, KhunLA said:

One can also bring money in by telegraphic wire transfers, and the rates are very good. On Sep 2, BBL is showing 33.18 at 8:30 am. I send USD to my BBL USD acct, then convert to THB when I choose to. My US bank doesn't charge me a fee, and BBL charges min 200 baht, max 500 baht incoming fee at .0025 factor. I also get money from ATM using my Chase foreign bank card and as long as I select "continue without conversion" I will get the good VISA exchange rate you mentioned.

Edited yesterday at 03:06 AM1 day by JohnnyBD

19 minutes ago, motdaeng said:

so are you claiming that a tax-resident thai or foreigner can simply transfer taxable money from his foreign account directly to his legally married wife as a “genuine gift” and thereby avoid the tax? if yes, where is the legal basis or official TRD guidance for that?

The potential issue stands in the definition of what a "remittance" is. Thai law does not provide any clear description of what a remittance is and what is not.

Gift rules do not mention about remittance or any other mean of gifting, implying the way a gift is performed is irrelevant.

Foreign income remittance rules do not mention, I believe on purpose, gift or inheritance either (as it could also be argued that even if the remitter has passed away there is still technically a remittance from abroad that could be taxed).

The fact that there is no report of people being audited and penalized for gift/inheritance offshore remittances is fairly reassuring that it is not assessable income for both gifter/giftee when falling under respective threshold.

IMO different types of remittance fall under distinct and exclusive rules hence, until legally and precisely stated otherwise: gift falls under gift rules, inheritance falls under inheritance rules, any other remittance falls under foreign income remittance tax rules.

9 minutes ago, Yumthai said:

IMO different types of remittance fall under distinct and exclusive rules hence, until legally and precisely stated otherwise: gift falls under gift rules, inheritance falls under inheritance rules, any other remittance falls under foreign income remittance tax rules.

I prefer to state all my 'income' is gifts from my four children still living and working in the UK.

Theres even an option to select this tax free source in most Thai banking apps.

I just prefer to use ATM, as it's simply easier, with added plus, of avoiding any tax. No need to get noticed and have misunderstanding to complicate things.

If goes into BBL account, then I have to go in to withdrawal it. Less transactions in my BBL passbook, the better. Usually just has 12 DD & 4 withdrawals, at extension time.

I usually use the ATM when I'm low on pocket money, or it's at 33+ / $1.

19 minutes ago, KhunLA said:

I just prefer to use ATM, as it's simply easier, with added plus, of avoiding any tax. No need to get noticed and have misunderstanding to complicate things.

If goes into BBL account, then I have to go in to withdrawal it. Less transactions in my BBL passbook, the better. Usually just has 12 DD & 4 withdrawals, at extension time.

I usually use the ATM when I'm low on pocket money, or it's at 33+ / $1.

What you're doing (getting cash from ATM using foreign bank card) is the best way to stay off TRD's radar screen IMO. And, if you select to "continue without conversion", you will get the good MC or VISA exchange rate you mentioned.

Luckily, I don't have to worry about TRD. The only money I wire over is my SS which is tax exempt, and I'm also on the LTR visa.

Edited yesterday at 03:56 AM1 day by JohnnyBD

12 minutes ago, JohnnyBD said:

What you're doing (getting cash from ATM using foreign bank card) is the best way to stay off TRD's radar screen IMO. And, if you select to "continue without conversion", you will get the good MC or VISA exchange rate you mentioned.

Luckily, I don't have to worry about TRD. The only money I wire over is my SS which is tax exempt, and I'm also on the LTR visa.

My only 2 cash streams into TH, my SS, DD & tax exempt, and company pension, and quite the pittance, almost half, since took ~12 yrs early. If live past 75, then wasn't a good financial move 🤣

SS now more than enough for retirement extensions ... thanks Joe, for that 20%+ boost. Since all 'bought in', we actually bank 1/2 of that. WE LUV TH ❤️

4 hours ago, anrcaccount said:

As I said and I'll say it again, how can a single inbound foreign transfer be taxed twice, for two different parties? Think about it, it doesn't make any sense.

Why did Thailand, in 2016, establish the combined inheritance and gift tax ruling? Because it decided to go along with the rest of the intelligent world -- and make sure folks didn't avoid inheritance tax by gifting away their assets before death.

But this applied to already after-tax assets in Thailand: https://thailand-elite.com/blog/thailand-inheritance-gift-tax-wealth-transfer-guide-2026

Note the "scope" column. Thailand, in its consideration for the inclusion of gifts and inheritance, didn't include assets from abroad, to include remittances not yet devalued by any taxation due.

So, yes, a single inbound transfer can be "taxed twice" -- first, before it becomes an 'after tax' Thai asset, then secondly, when it is payed out as a gift, or as part of an estate in inheritance proceedings. The inheritance/gift legislation certainly wasn't established to allow assessable remittances to escape taxation by being labelled a "gift."

But, by being so muddy, as we see in all these discussions -- you could probably get away with not paying taxes on assessable remittances that you deem as a "gift."